Jurisdiction Comparison Chart

BVI Brunei Cayman Delaware Hong Kong Jersey Marshall Samoa Seychelles Singapore
GENERAL INFORMATION
Political Stability of Jurisdiction Good Good Good Good Good Good Good Good Good Good
Legal System Common Law Common Law Common Law Common Law Common Law Common Law Common Law Common Law Common Law Common Law
Type of Company BC IBC Exempted Corporation Limited Pte Limited IBC Int'l Company IBC Pte Limited
COMPANY INFORMATION
Bearer Share Custodian No Custodian No No No Yes Custodian Yes No
1,500 shares 500 shares
50,000
Standard Authorized US$1,000,000 US$50,000 of HK$10,000 £10,000 of No Par US$1,000,000 US$1,000,000 N/A
SharesA
Capital/Shares No Par Value Value
Chinese name Permitted YesF YesF YesF No Yes Yes YesF YesF YesF No
Official Bilingual M&A Yes No No No No No Yes Yes Yes No
LOCAL REQUIREMENTS
Min. No. of Shareholders 1 1 1 1 1 1 1 1 1 1
Min. No. of Directors 1 1 1 1G 1 1 1 1 1 1G
Company Secretary Optional YesH OptionalP YesG YesH Yes Yes Yes Optional YesH
President & Treasurer Optional Optional OptionalP YesG Optional Optional Optional Optional Optional Optional

Disclosure of Beneficial Owners NoB NoB NoB NoB No NoB NoB NoB NoB NoB
for public record
PUBLIC FILING
Shareholders Optional No No No Yes Yes No Optional No Yes
Directors Optional No Yes Yes Yes No No Optional No Yes
Company Secretary / Officer N/A Yes Yes Yes Yes No N/A Optional N/A Yes
OTHERS
Registered (Resident) Agent Yes Yes Yes Yes No No Yes Yes Yes No
Registered Office Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Annual Return / Accounts Filing No Yes / No Yes / No Yes / No Yes Yes / No No No No Yes
Corporate Tax Nil Nil Nil NoD 16.5%D Nil Nil Nil Nil 17%D
Change of Domicile Permitted Yes Yes Yes Yes No Yes Yes Yes Yes No
Shelf Companies Available Yes No No No Yes No Yes Yes Yes No
1st Half: May 31
Anniversary Jan 31 Mar 1 Anniversary Anniversary Anniversary Nov 30 Anniversary Anniversary
Date of Renewal 2nd Half: Nov 30
Date of Each Year of Each Year Date Date Date of Each Year Date Date
of Each Year

Remark: A 50,000 shares of US$1 of No Par Value

B Disclose to Registered Agent / Resident Agent / Agent, NOT publicly accessible record
C Disclose to Gevernment, NOT publicly accessible record
D Only on onshore profits, NO tax on offshore profits
E Tax is beased on worldwide taxable income (can be reduced or avoided when using with Double Tax Avoidance Agreements)
F Must be accompanied by an English name
G Must be nautral person; corporate entity is not permissible
H Resident company secretary is required
It is optional to appoint these officers but if any of these officers is
P appointed, a relevant register has to be filed with the Company Registry.
However, it is NOT a publicly accessible record.